NATIONAL ECONOMICS UNIVERSITY SOCIALIST REPUBLIC OF VIETNAM

SCHOOL OF ADVANCED EDUCATIONAL PROGRAMS Independence – Freedom – Happiness

DETAILED SYLLABUS
FUNDAMENTAL AUDITING
1. GENERAL INFORMATION
Title: Fundamental Auditing
Course number: KTKI1101E

General Education courses:

Units:
- Theoretical hours: 30 hours
- Practical hours: 15 hours
Prerequisite: Students who participate in KTKI1101E should pass the Financial Accounting 1
course.

2. LECTURER’S INFORMATION
No Full Name Telephone Email
1 Assoc.Prof. Phan Trung Kien 0913500373 [email protected]
2 Assoc.Prof. Doan Thanh Nga 0906290208 [email protected]
3 Assoc.Prof. Ta Thu Trang 0982800705 [email protected]
4 Dr. Bui Thi Minh Hai 0916031028 [email protected]
5 Dr. Le Quang Dung 0962299399 [email protected]
6 Dr. Nguyen Thi My 0912265886 [email protected]
7 Dr. Nguyen Thi Lan Anh 0981829911 [email protected]
8 Dr. Nguyen Thi Thanh Diep 0988453399 [email protected]
9 Dr. Phan Thi Thanh Loan 0982240291 [email protected]
10 Dr. To Van Nhat 0972222668 [email protected]

3. COURSE DESCRIPTIONS
The course is to equip students with fundamental knowledge and skills that are essential
to become an auditor in global auditing environment. The course covers topics of nature
and functions of auditing, different types of audits and auditors, ethics for professional
accountants, auditor’s services, main audit concepts, audit evidence, audit tests and audit
sampling and phases in audit process.

1
4. LEARNING RESOURCES :
COURSE BOOKS:

1. Hayes, R., Wallage, P., & Gortemaker, H. (2014). Principle of Auditing: An

Introduction to International Standards on Auditing (third), 3rd Edition, Pearson
Prentice Hall.

2. ACCA (2024), Audit and Assurance.

3. ACCA (2024), Foundation in Audit

REFERENCE BOOKS:
1. Porter, B., Simon, J., & Hatherly, D. (2014). Principles of external auditing. John Wiley
& Sons.
2. William F Messier Jr, Steven M Glover, Douglas F. Prawitt (2016), Auditing and
Assurance Services: A Systematic Approach, 10th edition, McGraw-Hill Education, ISBN-
10: 0077732502
3. O.R. Whittington, K. Pany (2014), Principles of Auditing and Other Assurance
Services, 19th Edition, McGraw Hill, ISBN: 0078025613

SOFTWARES: ACCA Account – Education Hub

5. COURSE GOALS
This course is designed to help students:

Table 5.1. Course Goals

Course Program Learning Bloom’s level of
Goal Description
Goals Outcomes (PLO) competence
[1] [2] [3] [4]
Describe the nature and functions of
G1 PLO2 II
auditing
Identify and compare different type of
G2 PLO2 III
audits and auditors
Understand ethics for professional
G3 PLO1 II
accountants
Identify and distinguish different types
G4 PLO2 II
of auditor’s services
Understand and assess audit risk and
G5 PLO2 II, III
materiality

Apply difference techniques in

G6 PLO2 III
collecting audit evidence

2
 Demonstrate application of audit tests
G7 PLO2 III
and audit sampling
G8 Describe phases of an audit process PLO2 II

6. COURSE LEARNING OUTCOMES (CLO)

Table 6.1 Course Learning Outcomes
Rubric Course
criteria Bloom’s
learning
Goals Descriptions Level of
(RC) outcome
competence
(CLOs)
[1] [2] [3] [4] [5]
RC 1.1 Describe the nature of auditing
CLO 1.1 and distinguish auditing vs II
accounting
G1 - Describe
the nature and RC 1.2 Explain the role of auditing and
functions of CLO 1.2 describe the main functions of II
auditing auditing
RC 1.3 Describe the historical
CLO 1.3 II
development of auditing
G2 - Identify RC 2.1. Identify and distinguish different
CLO 2.1 III
and compare types of audits
different type
RC 2.2. Identify and distinguish different
of audits and CLO 2.2 III
auditors types of auditors

RC 3.1 Identify and discuss the

CLO 3.1 II
G3 - fundamental principles of ethics
Understand RC 3.2 Explain the concept of
ethics for independence and differentiate
professional CLO 3.2 between ‘independence of mind’ II
accountants and ‘independence in
appearance’.
Identify the assurance and non-
G4 - Identify RC 4.1 CLO 4.1 assurance services normally II
and distinguish performed by auditors
different types
of auditor’s Understand the general definition
services RC 4.2 CLO 4.2 and elements of assurance II
services
G5 - RC 5.1 CLO 5.1 Interpret fundamental concepts in II
Understand and conducting an audit including
assess audit fraud, error, materiality, audit
risk and risks

3
 Apply different benchmarks to
RC 5.2 CLO 5.2 II
determine materiality
materiality Identify and assessing inherent
RC 5.3 CLO 5.3 risk, control risks, detection risks III
in small case studies
Describe audit evidence
RC 6.1 CLO 6.1 II
G6 - Apply requirements
difference
Identify the common management
techniques in RC 6.2 CLO 6.2 II
assertions
collecting audit
evidence Understand the evidence-
RC 6.3 CLO 6.3 III
gathering techniques

G7 - Understand and apply different

RC 7.1 CLO 7.1 III
Demonstrate types of audit tests
application of Understand the key concepts
audit tests and RC 7.2 CLO 7.2 related to audit sampling and II
audit sampling methods of sampling
Explain what is meant by client
RC 8.1 CLO 8.1 II
acceptance
RC 8.2 CLO 8.2 Demonstrate audit planning phase II
G8 - Describe in the audit process
phases of an RC 8.3 CLO 8.3 Demonstrate audit II
audit process implementation phase in the audit
process
Demonstrate audit completion II
RC 8.4 CLO 8.4
phase in the audit process

7. COURSE ASSESSMENT
7.1. Component score structure

Table 7.1 Course Assessment

Course
Rubric
Assessment Assessment Rubric learning Percentage
criteria Time
methods indicators description outcome (%)
(RC)
(CLOs)
[1] [2] [3] [4] [5] [6] [7]
Participant Students RC 1.1- (See Table CLO1.1- Week 10%
attend class RC 8.4 7.2) CLO8.4 1-15
fully and
actively
participate
in

4
 discussions
Midterm Midterm RC 1.1,
assessment Test No. 1 1.2, 1.3, CLC 1.1,
No.1 (Lecture 1 – 2.1, 2.2, (See Table 1.2, 1.3, 2.1, Week
20%
Lecture 5) 3.1, 3.2, 7.2) 2.2, 3.1, 3.2, 8
4.1, 4.2, 4.1, 4.2, 8.1
8.1
Midterm Midterm RC 5.1,
assessment Test No2. 5.2, 5.3, CLC 5.1,
No.2 (Lecture 6 – 6.1, 6.2, (See Table 5.2, 5.3, 6.1, Week
20%
Lecture 8) 6.3, 7.1, 7.2) 6.2, 6.3, 7.1, 13
7.2, 8.2, 7.2, 8.2, 8.3
8.3
Final Final Test RC 2.2,
assessment (Lecture 1 3.1, 3.2, CLO 2.2,
to Lecture 4.2, 5.3, 3.1, 3.2, 4.2, After
(See Table
10) 6.3, 7.1, 5.3, 6.3, 7.1, Week 50%
7.2)
7.2, 8.1, 7.2, 8.1, 8.2, 15
8.2, 8.3, 8.3, 8.4
8.4

Table 7.2. Rubric criteria correspond to each CLO:

RC 1.1 Ability to describe the nature of auditing and distinguish auditing vs accounting
RC 1.1 Ability to explain the role of auditing and describe the main functions of auditing
RC 1.1
Ability to describe the historical development of auditing

RC 2.1.
Ability to identify and distinguish different types of audits

RC 2.2.
Ability to identify and distinguish different types of auditors

RC 3.1 Ability to identify and discuss the fundamental principles of ethics

RC 3.2 Ability to explain the concept of independence and differentiate between
‘independence of mind’ and ‘independence in appearance’.
Ability to identify the assurance and non-assurance services normally performed
RC 4.1
by auditors
Level of understanding about the general definition and elements of assurance
RC 4.2
services
Ability to interpret fundamental concepts in conducting an audit including fraud,
RC 5.1
error, materiality, audit risks

RC 5.2 Ability to apply different benchmarks to determine materiality

Ability to identify and assessing inherent risk, control risks, detection risks in small
RC 5.3
case studies

RC 6.1 Ability to describe audit evidence requirements

5
 RC 6.2 Ability to identify the common management assertions

RC 6.3 Level of understanding about the evidence-gathering techniques

RC 7.1 Ability to understand and apply different types of audit tests

Level of understanding about the key concepts related to audit sampling and
RC 7.2
methods of sampling

RC 8.1 Ability to explain what is meant by client acceptance

RC 8.2
Ability to demonstrate audit planning phase in the audit process

RC 8.3 Ability to demonstrate audit implementation phase in the audit process

Ability to demonstrate audit completion phase in the audit process

RC 8.4

7.2. Exam matrix (Appendix 1)

7.3. Rubrics (Appendix 2)

6
8. LESSON PLAN

Reading Course Course

Week/ materials learning learning Learning and teaching Assessment
Topics/Content outcome outcome
Class activities methods
(CLOs) (CLOs)
[1] [2] [3] [4] [5] [6] [7]
Lecture 1: International Auditing Overview
1.1. Auditing through World History
1.2. Importance of Auditing Hayes’s
Textbook - Introduce the course; The
1.3 International Accounting and Auditing Ch.1. logic of the course and the
Standards role and position of the
ACCA FA RC 1.1, CLO 1.1, course in the curriculum Homework
1st (Ch.1) 1.2, 1.3, 1.2, 1.3, assigned by
1.4. Audit Definition - Theoretical lectures
2.1, 2.2 2.1, 2.2 instructor
1.5. General Principles Governing an Audit of - Students read materials
Financial Statements ACCA according to the Lecturer's
1.6. Types of Audit AA (Ch.1) instructions
1.7. Types of Auditor
1.8. Stewardship, Agency and Accountability
1.9. Audit Process Model
2nd Lecture 2: Corporate Governance ACCA RC 1.2 CLO 1.2 - Introduce the course; The Homework
2.1. Overview of Corporate Governance AA (Ch.2) logic of the course and the assigned by
2.2. OECD and UK Codes role and position of the instructor
course in the curriculum
2.3. Audit Committees
- Theoretical lectures

7
 - Students read materials
according to the Lecturer's
instructions
Hayes’s
Lecture 3: Ethics for Professional
Textbook
Accountants
Ch.3
3.1. Definition of Ethics - Theoretical lectures
ACCA FA Homework
rd 3.2. The International Ethics Standards Board (Ch.2) CLO 3.1, - Students read materials
3 RC 3.1, 3.2 assigned by
of Accountants (IESBA) - Code of Ethics for 3.2 according to the Lecturer's instructor
Professional Accountants instructions
ACCA
3.3. ACCA's Code of Ethics and Conduct
AA (Ch.4)
3.3. Independence

Hayes’s
Textbook
Ch.1,3
RC 1.1, CLO 1.1, ACCA FA Ch.1, 2 Results of question
th ACCA FA 1.2, 1.3, 1.2, 1.3,
4 Tutorial 1 – Lecture 1, 2, 3 answering and
Ch.1, 2 2.1, 2.2, 2.1, 2.2,
ACCA AA Ch.1,2,4 discussion
3.1, 3.2 3.1, 3.2
ACCA
AA
Ch.1,2,4
5th Lecture 4: An Auditor’s services Hayes’s RC 4.1, 4.2 CLO 4.1, - Theoretical lectures Homework
4.1. Overview of auditor’s services Textbook 4.2 - Students read materials assigned by
Ch.4 & according to the Lecturer's instructor
4.2. Assurance Engagement
Ch.14 instructions
4.3. Audits and Reviews of Historical Financial
Information
ACCA
4.4. Assurance Engagements Other Than
AA Ch.1
Audits or Reviews of Historical Financial

8
 Information
4.5. Non-Assurance Engagements
4.6. International Framework for Auditor
Services
4.7. Professional Judgement, Professional
Scepticism
4.8. Quality Control (ISQC #1 and ISA 220)
Lecture 5: Client Acceptance and liability
5.1. Client Acceptance Process
5.1.1. Evaluate the Client’s Background
5.1.2. Ability to Meet Ethical and Specific Hayes’s
Competence Requirements Textbook - Theoretical lectures
Ch.5 Homework
5.1.3. Use of Other Professionals in the Audit - Students read materials
6th RC 8.1 CLO 8.1 assigned by
5.1.4. Communicating With the Predecessor according to the Lecturer's instructor
(Existing) Auditor ACCA FA instructions
5.1.5. Acceptance by the Client – The Ch.3
Engagement Proposal
5.2. The Audit Engagement Letter
5.3. Auditors’ Liability
Hayes’s
Textbook
Ch.4, 5, Results of question
RC 1.1, CLO 1.1,
14 answering and
1.2, 1.3, 1.2, 1.3, ACCA FA Ch.3
th
Tutorial 2 – Lecture 4,5 2.1, 2.2, 2.1, 2.2, discussion
7
Midterm test No. 1 ACCA FA 3.1, 3.2, 3.1, 3.2,
Ch.3 4.1, 4.2, 4.1, 4.2, ACCA AA Ch.1
Midterm test 1
8.1 8.1 (20%)
ACCA
AA Ch.1

9
 Lecture 6: Main Audit concepts and
Planning the Audit
6.1. Planning Objective and Procedures
6.2. Understanding the Entity and its Hayes’s
Environment Textbook - Theoretical lectures
Ch. 6, 7 Homework
th 6.3. Audit Risk Model RC 5.1, CLO 5.1, - Students read materials
8 assigned by
5.2, 5.3 5.2, 5.3 according to the Lecturer's
6.4. Internal control and Control risk instructor
ACCA FA instructions
assessment
Ch.5,6,7
6.5. Materiality
6.6. Fraud and Irregularities
6.7. Other Planning Activities
Hayes’s
Textbook
Ch.6,7 Results of question
th RC 5.1, CLO 5.1,
9 Tutorial 3 – Lecture 6 ACCA FA Ch.5,6,7 answering and
5.2, 5.3 5.2, 5.3
discussion
ACCA FA
Ch.5,6,7
Lecture 7. Audit Evidence Hayes’s
7.1. The Basis of Evidence Textbook
7.2. Financial statement Assertions Ch.9, 10 - Theoretical lectures
RC 6.1, CLO 6.1, Homework
7.3. Sufficient Appropriate Audit evidence - Students read materials
10th 6.2, 6.3, 6.2, 6.3, assigned by
7.3. Audit Procedures for Obtaining Audit ACCA FA according to the Lecturer's
8.3 8.3 instructor
Evidence Ch.4 instructions
7.4. Written Representations
7.5. Audit Documentation
11th Lecture 8. Audit Tests and audit sampling Hayes’s RC 7.1, CLO 7.1, - Theoretical lectures Homework
8.1. Overview of audit tests Textbook 7.2, 8.3 7.2, 8.3 - Students read materials assigned by
Ch.8, 9, according to the Lecturer's instructor
8.2. Test of controls
10 instructions

10
 8.3. Substantive procedures
8.3.1. Analytical Procedures ACCA FA
8.3.2. Test of details Ch.8, 10,
8.4. Audit sampling 11
Hayes’s
Textbook
Ch.8,9,10 RC 6.1, CLO 6.1,
Results of question
6.2, 6.3, 6.2, 6.3,
12th Tutorial 4 – Lecture 7 & 8 ACCA FA Ch.4, 8, 10, 11 answering and
7.1, 7.2, 7.1, 7.2,
ACCA FA discussion
8.3 8.3
Ch.4, 8,
10, 11
RC 5.1, CLO 5.1,
Revision of Lecture 6-8 5.2, 5.3, 5.2, 5.3,
Midterm test 2
13th 6.1, 6.2, 6.1, 6.2,
Midterm test No. 2 (20%)
6.3, 7.1, 6.3, 7.1,
7.2, 8.3 7.2, 8.3
14th Lecture 9. Completing the Audit Hayes’s RC 8.4 CLO 8.4 - Theoretical lectures Homework
9.1. Completing the Audit Phase Textbook - Students read materials assigned by
Ch. 11,12 according to the Lecturer's instructor
9.1.1. Evaluate Governance Evidence
instructions
9.1.2. Review for Discovery of Subsequent
Events ACCA FA
Ch.9, 18,
9.1.3. Review Financial Statements and Other
19
Report Material
9.1.4. Wrap-up Procedures
9.1.5. Matters for Attention of Partners (MAPs)
9.1.6. Reports to the Board of Directors
9.2. Audit reports
9.2.1. Basic Elements of the Auditor’s Report
9.2.2. Types of Report Expressing Audit

11
 Opinions
9.3. Communicating Control Deficiencies
Lecture 10. Internal Audit
10.1 Corporate Governance
10.2 Internal Audit Function - Theoretical lectures
10.3 Outsourcing RC 2.2 CLO 2.2 Homework
ACCA - Students read materials
15th assigned by
10.4 Other Assignments AA Ch.14 RC 8.4 CLO 8.4 according to the Lecturer's instructor
10.5 Internal Audit Reports instructions

Revision

12
9. COURSE REQUIREMENT & EXPECTATION
9.1 Class Attendance
- Attendance will be checked for the entire semester (sessions). Students are expected to
attend all classes and to participate fully. Attendance and class participation will be used in the
final determination of grades and can alter the grade up or down. If students are absent, they are
responsible for what they have missed.
- Students are allowed three excused absences. More than two absences may result in a
lower grade and failure in the course.
9.2 Classroom Citizenship
- The course is implemented based on respecting teachers and learners. Students are
expected to conduct themselves at all times in a professional manner, including regular class
attendance, alertness and interest in the class. Unprofessional behavior includes, but is not limited to,
reading the newspaper in class after class has begun, being late for class, talking to one's neighbor
excessively, leaving class, sleeping in class, or engaging in any other behavior that is disruptive or
disrespectful to the professor or class. Unprofessional behavior is not allowed.
- Students are expected to come in class on time. If students are late for class more than
10 minutes from the lesson begins, they will not be allowed to attend that lesson.
- Students are prohibited to make noise or influence others during the lesson.
- Food and drinks WILL NOT be allowed in the classroom. Please make sure to finish all
food and drinks before entering the classroom. This includes water as well.
- Students are encouraged to turn off their cell phones, pagers, and all other electronic
devices before coming to class. Laptops, cellphones and tablets are only used for learning purpose.

- Students are responsible for knowing what goes on in class, which may include material
not covered in the readings, modifications to the syllabus, assigned homework, and
announcements concerning exams. Students are encouraged to ask relevant questions, make
pertinent comments, and present answers to questions raised during class. Students are also
encouraged to use office hours to discuss matters related to the course.

9.3 Academic Integrity

- The faculty expects from its students a high level of responsibility and academic
honesty. Because the value of an academic degree depends upon the absolute integrity of the
work done by the student for that degree, it is imperative that a student demonstrate a high
standard of individual honor in his or her scholastic work.
- Scholastic dishonesty includes, but is not limited to, statements, acts or omissions
related to applications for enrollment or the award of a degree, and/or the submission as one’s
own work or material that is not one’s own. As general rules, scholastic dishonesty involves one
of the following acts: cheating, plagiarism, collusion and/or falsifying academic records.
Students suspected of academic dishonesty are subject to disciplinary proceedings.

13
 - Plagiarism, especially from the web, from portions of papers for other classes, and from
any other source is unacceptable and will be dealt with under the university’s policy on
plagiarism.

10. DATED: 12/12/2024

HEAD OF AUDITING DEAN OF SCHOOL OF PRESIDENT

DEPARTMENT ACCOUNTING AND
AUDITING

Assoc.Prof. Phan Trung Kien

Prof. Nguyen Huu Anh Prof. Pham Hong Chuong

14
APPENDIX

Appendix 1. EXAM MATRIX

Lecture CLO Level of assessment Midterm Test Midterm Final Test
No.1 Test No.1
Remember Understand Apply (T1) (T2) (T3)
Lecture 1 CLO 1.1 T1 X
Lecture 1 CLO 1.2 T1 X
Lecture 1 CLO 1.3 T1 X
Lecture 1 CLO 2.1 T1, 3 X X
Lecture 1 CLO 2.2 T1 X
Lecture 2 CLO 3.1 T1 T3 X X
Lecture 2 CLO 3.2 T1 T3 X X
Lecture 3 CLO 4.1 T1 X
Lecture 3 CLO 4.2 T1 T3 X X
Lecture 5 CLO 5.1 T2 X
Lecture 5 CLO 5.2 T2 X
Lecture 5 CLO 5.3 T2, 3 X X
Lecture 6 CLO 6.1 T2 X
Lecture 6 CLO 6.2 T2 X
Lecture 6 CLO 6.3 T2 T3 X X
Lecture 7 CLO 7.1 T2 T3 X X
Lecture 7 CLO 7.2 T2, 3 X X
Lecture 4 CLO 8.1 T1 T3 X X
Lecture 5 CLO 8.2 T2, 3 X X
Lecture 6 CLO 8.3 T2, 3 X X
Lecture 7 CLO 8.3 T2, 3 X X
Lecture 8 CLO 8.4 T3 X

Appendix 2. RUBRICS
Rubrics 1. Evaluate attendance scores
- Weight in course score: 10%
Number of Participate in discussions (assessment by seminar teachers)
absences Excellent Good Fair Bad
- Volunteer to - Volunteer to - Answer the - Do not answer
answer and answer questions; questions the the question;
correct exercises - Volunteer to teacher asks; - Do not present
two or more correct - answers to exercise answers;
times; homework; exercises asked - Do not
- Proactively - Ask discussion by the teacher participate in
present problems questions with the to do at home; interactions.
and personal
15
 opinions and class; - Expressing
discuss; - Correctly answer opinions;
- Propose new questions that
issues and topics; other students
- Other have not been able
outstanding to answer;
activities.
0 10, 10+ 9 8 7
1 9, 10 8 7 6
2 8, 9 7 6 5
>2 0
Note: 10+ can be considered to add points to the 40% Midterm score when the attendance
score is 10.

Rubrics 2. Midterm test No.1

- Weight: 20%
- Evaluation based on test results

Questio Rubrics CLO Weight Score level (10 point scale)

n RC % Good Fair Average Bad
8,5 – 10 7,0 – 8,4 4,5 – 6,9 0 – 4,4
1 1.1 1.1 10% - Explain fully - Explain some - Explain a few - Fundamentally
1.2 1.2 10% and basic contents contents incomplete and
convincingly of the question according to convincing
1.3 1.3 10% the audit issues fully and the question explanation of
2 2.1 2.1 10% according to convincingly audit issues
2.2 2.2 10% the questions according to according to the
the issue being question
3 3.1 3.1 10% asked
3.2 3.2 10%
4 4.1 4.1 10%
4.2 4.2 10%
5 8.1 8.1 10%

Rubrics 3. Midterm test No.2

- Weight: 20%
- Evaluation based on test results

Questio Rubrics CLO Weight Score level (10 point scale)

n RC % Good Fair Average Bad
8,5 – 10 7,0 – 8,4 4,5 – 6,9 0 – 4,4
1 5.1 5.1 10% - Explain fully - Explain some - Explain a few - Fundamentally
5.2 5.2 10% and basic contents contents incomplete and
convincingly of the question according to convincing
5.3 5.3 10% the audit issues fully and the question explanation of
8.2 8.2 10% according to convincingly audit issues
16
 2 6.1 6.1 10% the questions according to according to the
6.2 6.2 10% the issue being question
asked
6.3 6.3 10%
8.3 8.3 10%
3 7.1 7.1 10%
4 7.2 7.2 10%

Rubrics 4. Final test

- Weight: 50%
- Evaluation based on test results
- Time duration: 90 minutes

Questio Rubrics CLO Weight Score level (10 point scale)

n RC % Good Fair Average Bad
8,5 – 10 7,0 – 8,4 4,5 – 6,9 0 – 4,4
1 2.1, 3.1, 2.1, 3.1, 30 - Explain fully - Explain some - Explain a few - Fundamentally
(MCQ) 3.2, 4.2, 3.2, 4.2, and basic contents contents incomplete and
5.3, 6.3, 5.3, 6.3, convincingly of the question according to convincing
7.1, 7.2, 7.1, 7.2, the audit issues fully and the question explanation of
8.1, 8.2, 8.1, 8.2, according to convincingly audit issues
8.3, 8.4 8.3, 8.4 the questions according to according to the
2 (True/ 2.1, 3.1, 2.1, 3.1, 30 the issue being question
False) 4.2, 5.3, 4.2, 5.3, asked
6.3, 7.1, 6.3, 7.1,
7.2, 8.1, 7.2, 8.1,
8.3, 8.4 8.3, 8.4
3 1.2, 4.1, 1.2, 4.1, 20
4.2 4.2
4 6.2, 6.3, 6.2, 6.3, 20
7.1 7.1

Note:
Question 1 (MCQ): 10 questions & short Explain
Question 2 (True/ False & explain): 6 questions
Question 3, 4: short cases
- Gian lận, sai sót
- PHân biệt rủi ro (cho case => nhận diện là rủi ro gì? Trình bày khái niệm/bản chất loại rủi
ro đó.
- Phân biệt kỹ thuật : nhận diện là kỹ thuật gì? Trình bày lý thuyết về kỹ thuật đó.
- Các yếu tố cấu thành audit engagement/ assurance engagement
- Đạo đức nghề nghiệp

17